Interest charge on Gross Liability or net Liability

This discussion revolves around the calculation of GST interest, specifically whether it should be applied to the gross tax liability or the net liability after input tax credit (ITC) has been set off. While the general understanding and practice lean towards calculating interest on the net amount, there are instances where tax officers have attempted to charge interest on the gross liability. The participants are seeking definitive government notifications or clarifications to confirm the correct method, referencing the 39th GST Council meeting.